April 10, 2006
CLA-2-16: RR: NC: SP: 231 R03380CATEGORY:CLASSIFICATIONTARIFF NO.:1604.19.4000
Mr. William J. DiMento
Fishery Products International
18 Electronics Ave.
Danvers, MA 01923RE: The tariff classification of frozen and crusted fish fillets from China.
Dear Mr. DiMento:
In your letter dated March 03,2006 you requested a tariff classification ruling.
The merchandise in question consists of frozen fish fillets prepared with a variety of flavored top crusts. The products in question are listed as:
Code Number Product Description
89736 Upper Crust Mediterranean Style Crusted Salmon
89521 Upper Crust Coconut Crusted Tilapia with Mango & Papaya
29746 Upper Crust Herb Crusted Cod with Garlic & Lemon
89730 Upper Crust Sesame Crusted Salmon with Soy & Ginger
89526 Upper Crust Tortilla Crusted Tilapia with Chipotle & Lime
29736 Upper Crust Potato Crusted Cod with Chives & Cheddar
Mediterranean Style Crusted Salmon is said to consist of 82.0 percent, by weight, of salmon (Salmo salar). The crust is said to be made with wheat flour, cottonseed and / or canola oil, food starch, water (2.5 percent), a spice blend with sun dried tomato, basil & lemon, Romano cheese and pine nuts.
Coconut Crusted Tilapia with Mango & Papaya is said to consist of 80.0 percent, by weight, of tilapia (Oreochromis niloticus). The crust is said to be made with food starch, wheat flour, water (3.5 percent), and a spice blend with cilantro & fruit flavor and cottonseed and / or canola oil.
Summer Herb Crusted Cod with Roasted Garlic & Lemon is said to consists of 85.0 percent, by weight, of codfish (Gadus morhus). The crust is said to be made with wheat flour, food starch, cottonseed and / or canola oil, a spice blend with basil, parsley, chive & lemon and water (2.0 percent).
Sesame Crusted Salmon with Soy & Ginger is said to consist of 85.0 percent, by weight, of salmon. The crust is said to be made with wheat flour, sesame seeds, cottonseed seed and / or canola oil, food starch, water (2.0 percent) and a spice blend with soy sauce, ginger & chive.
Tortilla Crusted Tilapia with Chipotle & Lime is said to consist of 80.0 percent, by weight, of tilapia. The crust is said to be made with wheat flour, water (3.5 percent), cottonseed and / or canola oil, food starch, tortilla chips and a spice blend with cilantro & lime.
Potato Crusted Cod With Chives & Cheddar is said to consist of 85.0 percent, by weight, of codfish. The crust is said to be made with wheat flour, cottonseed and / or canola oil, water (3.0 percent), food starch, potato, Cheddar cheese and a spice blend with chive & lemon.
For each of these raw fish fillet preparations (net weight 4.2 – 5.2 oz. per fillet), the ingredients listed other than the fish (Salmon, Tilapia & Cod) are blended together with modified hydrated cornstarch to form a homogeneous “crust mixture” that is mechanically roll-pressed onto the topside of the fillet only. The preparations are then precooked in cottonseed or canola oil to set the “crust” and frozen prior to packing. The purpose of the “precooking” is to set the crust firmly on the fillet. Otherwise, the fillet remains, essentially, a raw product.
The applicable subheading for all of these frozen, crusted fish fillets, as described above, will be 1604.19.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for prepared or preserved fish; , fish, whole or in pieces, but not minced, other, other, fish sticks and similar products of any size or shape, fillets or other portions of fish, if breaded, coated with batter or similarly prepared, neither cooked nor in oil. The rate of duty will be 10 percent of the value.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas Brady at 646-733-3030.
Sincerely,
Robert B. Swierupski
Director,